会计学院知识库

      Value chain helps enterprises integrate resources, improve quality and efficiency to create more value, while profit model helps enterprises gain more profits under existing conditions. Value chain and profit model complement each other's advantages in the enterprise, and the perfect combination can achieve the effect of "1+1>2". The process of the cooperation between value chain and profit model is that the enterprise converts data, capital, human resources and other resources into value and profit, which not only benefits the enterprise itself, but also drives the development and prosperity of the whole industry.

    The national economy is significantly impacted by the dairy industry, which encompasses agriculture, animal husbandry, industry, and commerce.YiLi Group, the benchmark of dairy industry, is the focus of this paper, which begins by introducing its general situation from the basic, development process and financial status, and then thoroughly examines the value chain of YiLi Group from the three dimensions of horizontal, vertical and internal. This is due to the fact that the quality of dairy products is a major factor in the health of thousands of families.Beginning with the five elements of profit point, source, leverage, object and barrier, YiLi Group's profit model is evaluated, and the value chain and profit model are combined to identify the relevant components of the horizontal, vertical and internal value chain. Based on this, the paper summarizes the influence paths of the value chain on the profit model: horizontal value chain: influence the profit model of YiLi through integration and expansion; Vertical value chain: Influence YiLi's profit model through win-win cooperation; Internal value chain: Influence YiLi's profit model through internal improvement.Using SPSS software, a factor analysis method was employed to extract three shared factors: Debt repayment factor, profit quality factor and operating factor.The YiLi Group's profit model was assessed through a factor score and comprehensive score, taking into account horizontal, vertical, and internal value chain.From the viewpoint of horizontal, vertical, and internal value chains, YiLi Group's profit model is sorted out, with feasible optimization suggestions and safeguard measures for smooth implementation proposed.

   This paper intends to provide some benefits for the development of YiLi Group and the dairy industry, through the aforementioned research, have made a contribution to the theoretical research on the profit model of dairy enterprises from a value chain perspective, while also making a modest effort to foster the high-quality development of Chinese economy and sustain the health of people.